https://www.taxtmi.com/caselaws?id=406845 Transitional saving provisions preserving accrued liabilities and pending proceedings arising from pre-GST taxable events were treated as constitutionally valid, and Section 174 of the Karnataka GST Act was upheld as within State competence. Reassessment under the Karnataka Value Added Tax Act for the pre-GST period was sustained because the taxable event arose when the VAT regime and Entry 54 of List II were still operative, and the post-GST constitutional changes did not extinguish the State's power to complete those proceedings. The writ petition was also not entertained because an appeal lay under the VAT Act, so the assessee was directed to pursue the statutory appellate remedy. en-us Thu, 25 Mar 2021 00:00:00 +0530 Thu, 29 Jul 2021 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406845 Transitional saving provisions preserving accrued liabilities and pending proceedings arising from pre-GST taxable events were treated as constitutionally valid, and Section 174 of the Karnataka GST Act was upheld as within State competence. Reassessment under the Karnataka Value Added Tax Act for the pre-GST period was sustained because the taxable event arose when the VAT regime and Entry 54 of List II were still operative, and the post-GST constitutional changes did not extinguish the State's power to complete those proceedings. The writ petition was also not entertained because an appeal lay under the VAT Act, so the assessee was directed to pursue the statutory appellate remedy. Case-Laws VAT and Sales Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406845